Inherited real estate and plan to sell it soon? Find out when you need to pay income tax on the sale and when you won’t. The Director of the National Tax Information has issued a new interpretation on this matter.
Real estate prices are rising, and significant sums can be obtained from their sale. Generally, the sale of real estate is subject to PIT tax at a rate of 19%, provided that five years have not passed since acquisition. But what about selling property received as an inheritance? Many taxpayers struggle with determining when to count the acquisition date.
A woman whose father passed away in 2025 inquired about this. The daughter, the sole heir, inherited an apartment from him (statutory inheritance, by notarial deed). The father acquired the apartment in 1979, as confirmed by a court in 2020. In 2022, the property was divided (establishment of two units). In 2025, the woman wished to sell them immediately. She therefore submitted a request to the Director of the National Tax Information for an individual interpretation and asked whether she would have to pay PIT in such a situation.
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What was the woman’s position on PIT from apartment sale
The woman believed that if she sold the apartment inherited from her father in 2025, the revenue from the sale would not be subject to taxation.
The taxpayer explained that her father acquired the property through acquisitive prescription in 1979, and the subsequent court order issued in 2020 merely confirmed the fact of ownership acquisition.
According to the taxpayer, the division of two residential units from the previously existing property in 2022 did not constitute a new acquisition. In her opinion, the five-year period mentioned in Article 10(1)(8) of the PIT Act, after which an apartment can be sold tax-free, should be counted considering the acquisition of the property by the testator in 1979. This means she can sell the unit acquired through inheritance without tax.
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What the tax authorities determined regarding PIT from apartment sale
The Director of the National Tax Information, in an individual interpretation dated May 20, 2026 (ref. no. 0115-KDIT3.4011.334.2026.2.RS), agreed with the taxpayer.
The authority confirmed that **the division of units within a property does not constitute a new acquisition** within the meaning of Article 10(1)(8) of the Personal Income Tax Act. This means that the sale of units separated from this property after the 5-year period from its acquisition is not subject to taxation, provided it is not a business activity.
The Director of KIS also recognized that the woman inherited the property from her father, who acquired it through acquisitive prescription in 1979. Therefore, **in connection with the planned sale of the property (residential unit), the five-year period** referred to in Article 10(1)(8) in conjunction with Article 10(5) of the Personal Income Tax Act **has undoubtedly passed.**
Consequently, the sale of **the property will not be a source of revenue for the taxpayer.** In other words, she will not have to pay PIT.
Author: Łukasz Zalewski, journalist for Business Insider Polska
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